2014 (11) TMI 122

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..... sessee or appellant shows the amount deducted as TDS and deducts it from the amount of tax payable, such tax deduction claimed would automatically become part of the total income earned. What is an income earned from the activities for the purpose of income tax, cannot be considered as not amounting to an income for the purpose of service tax. In this case, the assessee income tax department as we .....

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..... ntire amount charged by the appellant for the services rendered was paid by NHAI and service tax element which was shown separately was also paid. She submits that Tax Deducted at Source (TDS) paid by NHAI beyond the gross amount charged by the appellant cannot be considered as an amount received by them for the services rendered to NHAI and therefore, the stand taken by the Revenue that such amou .....

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..... ons in the case of Louis Berger International (supra), it was found that this order is a final order and there a clear view has been given stating that TDS has to be considered as an amount payable to income tax department on behalf of the appellant by service recipient and therefore it cannot be excluded from the gross amount. The learned counsel vehemently argued that according to the Section 67 .....

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..... ncome by the assessee. Once the assessee or appellant shows the amount deducted as TDS and deducts it from the amount of tax payable, such tax deduction claimed would automatically become part of the total income earned. What is an income earned from the activities for the purpose of income tax, cannot be considered as not amounting to an income for the purpose of service tax. In this case, the as .....

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..... the appellant. The total amount payable is ₹ 3,85,930/- for the period from April 2007 to March 2009. The issue is covered by two show-cause notices. In our opinion, at least the entire amount of tax has to be deposited to hear the appeal as pre-deposit. Even though financial difficulties were pleaded, no evidence was produced. Therefore, appellant is directed to deposit an amount of ₹ .....

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